In Re Cottage Grove Hospital
United States Bankruptcy Court, D. Oregon
1Opinion of the Court
MEMORANDUM OPINION
ALBERT E. RADCLIFFE, Chief Judge.
This matter comes before the court on the objection of the Reorganized Debtor (Debtor) to the claim of Oregon Employment Department (OED). The sole question is whether the OED’s claim for reimbursement of unemployment benefits is a priority tax within the purview of 11 U.S.C. § 507(a)(8). 1 Before considering the facts in this case, an overview of Oregon’s unemployment compensation scheme and employers’ contributions thereto is in order.
Oregon’s Unemployment Compensation Trust Fund:
Oregon has established a statutory scheme to provide benefits…
2Cases cited15 opinions
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
- In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.Court of Appeals for the Sixth Circuit · 1994
- In Re Karen Lee Camilli, Debtor. Industrial Commission of Arizona v. Karen Lee CamilliCourt of Appeals for the Ninth Circuit · 1996
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3Cited by7 opinions
- In Re United Healthcare Systems Inc.United States Bankruptcy Court, D. New Jersey · 2002
- Michigan Unemployment Insurance Agency v. Boyd (In re Albion Health Services)Bankruptcy Appellate Panel of the Sixth Circuit · 2007
- In Re Albert Lindley Lee Memorial Hosp.United States Bankruptcy Court, N.D. New York · 2010
- DeGregorio v. New York State Department of Labor Unemployment Insurance DivisionAppellate Division of the Supreme Court of the State of New York · 2012
- DeGregorio v. New York State Department of Labor Unemployment Insurance DivisionAppellate Division of the Supreme Court of the State of New York · 2012
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